Secondary navigation

Corporation Tax Act 2010

Type of Bill:
Government Bill
Sponsors:
Alistair Darling
HM Treasury
Lord Davies of Oldham
HM Treasury

Progress of the Bill

Bill started in the House of Commons

  1. House of Commons
    1. 1st reading
    2. 2nd reading
    3. Committee stage
    4. Report stage
    5. 3rd reading
  2. House of Lords
    1. 1st reading
    2. 2nd reading
    3. Committee stage
    4. Report stage
    5. 3rd reading
  3. Consideration of Amendments
  4. Royal Assent

Last event

Act of Parliament

House Act Date
Commons Corporation Tax Act 2010 c.4 | PDF version, 5MB 03.03.2010

Latest news on the Corporation Tax Act 2010


Following agreement by both Houses on the text of the Bill it received Royal Assent on 3 March. The Bill is now an Act of Parliament (law).

Summary of the Corporation Tax Act 2010

This Bill follows the Corporation Tax Act 2009, which rewrote the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income. The Bill substantially completes the rewrite of the corporation tax code. It includes provisions on losses and gifts to charities, various reliefs such as group relief, distributions, particular types of companies and activities, avoidance, and definitions.

This is the sixth Bill produced by the Tax Law Rewrite Project; the Bill rewrites the law without changing its general effect. 

Rewrite Bills are subject to a streamlined procedure for Parliamentary scrutiny: they are introduced in the House of Commons, referred to a Second Reading Committee, and then to a joint Committee of both Houses.

Stay up to date

Keep up to date with the progress of Bills going through Parliament. Sign up for email alerts or use our RSS feeds.

Related information

Guide to the passage of a Bill

Find out what happens at each stage of a Public Bill’s journey through Parliament with the Passage of a Bill guide.

When does a Bill become law?

Explanation of what happens after Bills have been passed, and when laws may change.

Human rights

Do you have expertise or a special interest in human rights? The Joint Committee on Human Rights scrutinises the human rights implications of Government Bills.